HB 123 Alabama House · 2026 Regular Session

Taxation; Cook Museum of Natural Science and the McWane Science Center, exempt from sales and use taxes

HB 123 exempts the Cook Museum of Natural Science and the McWane Science Center from paying state sales and use taxes. Local counties or municipalities may also choose to exempt these institutions from local sales and use taxes, following existing tax exemption procedures. The bill takes effect on September 1, 2026, providing tax relief for these specific educational institutions. This policy change directly affects the two museums' operational costs by removing a financial burden related to sales and use taxes.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Governor

Introduced Jan 7, 2026 Last action Mar 3, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Engrossed · 1 edit · Mar 3, 2026

MINOR

The bill was amended to expand the tax exemption from only the Cook Museum of Natural Science to include the McWane Science Center. This change ensures both major science institutions in Alabama receive the same state and local tax relief.

Scope change

The bill's scope was expanded to include the McWane Science Center alongside the previously listed Cook Museum of Natural Science.

ELIGIBILITY

Added the McWane Science Center to the list of entities exempt from state and local sales and use taxes.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 3, 2026

Upper · Passed

Pending Committee Action in Second House (Finance and Taxation General Fund)

upper

Mar 3, 2026

Lower · Passed

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 669

lower

Mar 3, 2026

Lower · Passed

Motion to Adopt - Adopted Roll Call 668

lower

Mar 3, 2026

Introduced

Ways and Means Education Engrossed Substitute Offered (Ways and Means Education)

lower

Jan 28, 2026

Lower · Passed

Reported Out of Committee House of Origin (Ways and Means Education)

lower

Jan 13, 2026

Lower · Passed

Pending Committee Action in House of Origin (Ways and Means Education)

lower

1 primary · 0 co-sponsors